26 U.S.C. § 3113
Section 3113 · Repealed. Pub. L. 94455, title XIX, 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
Applied in 4 court decisions — leading case King v. United States (1935)
Most recently applied in 159 F. Supp. 831 - Aetna Insurance Company v. United States (March 1958)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section, added Aug. 1, 1956, ch. 836, title II, 201(a)(1), 70 Stat. 839, related to a restriction on exemptions from taxation for District of Columbia credit unions with respect to the tax imposed by section 3111 of this title.